economy, but there is not much evidence that countries with a large welfare state and substantial redistribution have worse … such consumer rivalry the government wishes to correct for the rat race, even if there is no need for redistribution, by …

solely rely on deterrence taxpayers tend to respond by actively trying to avoid taxation. …

fairness principles, namely equality of opportunity and freedom from poverty, into a joint measure of unfair inequality. Two … aversion. Furthermore, we show that an exclusive focus on top incomes may misguide fairness judgments. …

determinant of their preferences. Respondents' income determines which degree of redistribution is preferred. However, preferences … ; redistribution ; stated preferences …

public provision of education for equalisation of opportunities rather than income taxation, which only equalizes incomes. We … cases can be transparently compared. We show that in addition to education policies, progressive taxation also plays a role …

We analyse the question of optimal taxation in a dual economy, when the government is concerned about the distribution … of investment taxes and progressive income taxation. On the other hand, if unions are strong, we find that the best … option for the government is to use investment subsidies in combination with either progressive or proportional taxation, the …

of a public pension system: the contribution rate and its degree of redistribution. The pension regime affects … proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

We develop a theory of cross-border income shifting in response to subnational personal taxation in a federation and … taxation is suboptimal. Optimal taxes depend on the elasticities of national tax avoidance and of cross-state tax base shifting …